税收征管模式是税收征管运行机制的高度概括。建立税收征管模式是一项庞大而又复杂的系统工程,它涉及的方面很多,受国家政治体制、经济体制、生产力水平、法制状况、税务人员素质和公民纳税意识等因素的影响。一个好的税收征管模式,它既要与生产力发展水平、经济结构及其所决定的税收制度相适应,又要充分 Tax collection and management mode is a high tax revenue collection mechanism. The establishment of a tax collection and administration system is a huge and complex system engineering. It involves many aspects and is influenced by the factors such as the state’s political system, economic system, productivity level, legal status, the quality of tax officers and citizens’ tax awareness. A good tax collection and management model, it not only with the level of development of productive forces, economic structure and its decision of the tax system to adapt, but also full